COVERAGE OF CERTAIN AGRICULTURAL EMPLOYMENT

SEC. 111. COVERAGE OF CERTAIN AGRICULTURAL EMPLOYMENT (a) Noncash Remuneration.—Section 3306(b) of the Internal Revenue Code of 1954 (defining wages) is amended by striking out “or” at the end of paragraph (9), by striking out the period at the end of paragraph (10) and inserting in lieu thereof “; or”, and by adding at the end thereof the following new paragraph: “(11) remuneration for agricultural labor paid in any medium other than cash.”. (b) Coverage of Agricultural Labor.—Paragraph (1) of section 3306(c) of such Code (defining employment) is amended to read as follows: “(1) agricultural labor (as defined in subsection (k)) unless— “(A) such labor is performed for a person who— “(i) during any calendar quarter in the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (not taking into account labor performed before January 1, 1980, by an alien referred to in subparagraph (B)), or “(ii) on each of some 20 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (not taking into account labor performed before January 1, 1980, by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same , moment of time) 10 or more individuals; and “(B) such labor is not agricultural labor performed before January 1, 1980, by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(e) and 101(a) (15) (H) of the Immigration and Nationality Act;”. (c) Effective Date.—The amendments made by this section shall apply with respect to remuneration paid after December 31, 1977, for services performed after such date.